CUSTOMER 1ST SERVICE, LLC
dba 1st Bookkeeping then Taxes
TERMS AND CONDITIONS OF USE
Last Updated: July 2, 2026
Effective Date: June 30, 2026
These Terms and Conditions ("Terms") govern your use of the websites and professional services offered by Customer 1st Service, LLC dba 1st Bookkeeping then Taxes ("Company," "we," "us," or "our"), including the following websites:
By accessing any of these websites or engaging our services, you confirm that you have read, understood, and agree to be bound by these Terms. If you do not agree, please discontinue use of our websites and services immediately.
TABLE OF CONTENTS
1. Services Offered
2. Intellectual Property
3. Acceptable Use
4. Service Fees and Payment Terms
5. Cancellation, Termination, and Refund Policy
6. Non-Responsive Client Policy
7. Misrepresentation Policy
8. Co-Mingling Policy
9. Scope of Services and Limitations
10. Software Subscriptions
11. Client Responsibilities
12. Professional Judgment and Discretionary Authority
13. Confidentiality
14. Limitation of Liability
15. Indemnification
16. Modifications to Terms
17. Governing Law and Jurisdiction
18. Contact Information
1. SERVICES OFFERED
Customer 1st Service, LLC provides the following professional services to qualifying clients:
• Monthly bookkeeping and financial maintenance (QuickBooks Online and Intuit Enterprise Suite)
• Fiscal year cleanup and catchup bookkeeping
• Business tax preparation and planning (Enrolled Agent-led)
• QBO and IES company setup, migration, and configuration
• Payroll management and payroll provider setup or transition
• Sales tax filing, nexus setup, and historical cleanup
• 1099 preparation and electronic filing
• Workflow and process implementation (remote and on-site)
• Nonprofit grant compliance setup and monitoring
• Standalone financial statement preparation, budgeting, and forecasting
• Software subscription resale (see Section 10)
All services are subject to availability and a formal engagement agreement. We reserve the right to decline, modify, or discontinue any service at our sole discretion.
2. INTELLECTUAL PROPERTY
All content on our websites, including but not limited to text, graphics, logos, templates, chart of accounts structures, process documentation, financial report formats, and other materials, is the exclusive intellectual property of Customer 1st Service, LLC. Nothing in these Terms grants you a license to reproduce, distribute, modify, publish, or create derivative works of any Company materials without prior written consent. Unauthorized use of our intellectual property is strictly prohibited.
3. ACCEPTABLE USE
By using our websites and services, you agree that you will not:
• Post, transmit, or distribute profane, defamatory, fraudulent, or unlawful content
• Harass, threaten, or abuse other users, clients, or Company personnel
• Attempt to gain unauthorized access to our systems, client portals, or data
• Use our services for any purpose that violates applicable local, state, or federal law
• Misrepresent your identity, business information, or financial data
Violation of these acceptable use standards may result in immediate termination of services without refund.
4. SERVICE FEES AND PAYMENT TERMS
Monthly Bookkeeping Services
Monthly bookkeeping services are billed on a pre-paid basis. Invoices are issued on the first (1st) day of each month for services to be rendered during that month. Payment is due upon receipt. Services are rendered for a given month only upon confirmed receipt of payment.
If payment is not received by the fifth (5th) day of the month, services will be paused until the account is brought current. Paused months do not result in a refund or credit for the prior period.
Fiscal Year Cleanup and Catchup
Cleanup engagements are priced at a base rate of $100.00 per month of transaction history, plus applicable add-on fees at standard rates, with a minimum engagement fee of $500.00 regardless of scope.
Payment terms for cleanup engagements are as follows:
• Engagements totaling $2,500.00 or less: 100% of the total fee is due upfront before work begins.
• Engagements totaling more than $2,500.00: A non-refundable deposit of 50% is due before work begins. The remaining 50% is due upon reaching the 75% completion milestone, defined as the point at which all transaction categorization, coding, and entry work is complete for all periods in scope, and only final reconciliations and financial report generation remain. This determination is made solely by Customer 1st Service, LLC based on documented work product status. Work will pause at this milestone and final deliverables will not be released until the remaining balance is received in full.
Project and Standalone Services
Project-based and standalone services (including but not limited to QBO/IES setup, migration, workflow implementation, and tax preparation) are billed as quoted at the time of engagement. Payment terms are specified in each service proposal. Work does not commence until agreed payment terms are satisfied.
On-Site Workflow Implementation
On-site implementation engagements are billed at a day rate based on travel distance. A minimum of two (2) days is required for any engagement requiring air travel. All travel costs (mileage, airfare, hotel, and meals where applicable) are estimated upfront and built into the project quote. Actual costs are non-refundable once travel has been booked.
Year-End Tax Preparation
Year-end business tax preparation fees are billed separately from monthly bookkeeping fees. Invoices for tax preparation services are issued upon completion of the return and are due before delivery of the final filed return and supporting documentation.
General Pricing
Our service fees are listed on our website. We reserve the right to adjust pricing at any time with reasonable notice to active clients. Fee adjustments may occur when a client's business complexity increases, including but not limited to the addition of new accounts, payroll, sales tax jurisdictions, or significant increases in transaction volume.
5. CANCELLATION, TERMINATION, AND REFUND POLICY
Client-Initiated Cancellation
Clients wishing to cancel ongoing monthly bookkeeping services must provide written notice to contact@1stbookkeeping.com at least forty-five (45) days prior to the desired termination date. The client remains responsible for the full monthly fee for any month in which cancellation notice is received, as well as for the following month during the notice period. No partial-month refunds are issued under any circumstances.
Company-Initiated Termination With Cause
Customer 1st Service, LLC reserves the right to terminate any engagement immediately and without advance notice in the event of:
• Non-payment or repeated late payment
• Client non-compliance as defined in Section 6
• Client non-responsiveness as defined in Section 6
• Misrepresentation or fraud as defined in Section 7
• Client conduct that is abusive, threatening, or unlawful
• Discovery of information that materially changes the scope or risk of the engagement
In the event of termination with cause, no refund will be issued for any fees paid. All work completed to the point of termination is considered earned and non-refundable. In cases involving fraud or intentional misrepresentation, all funds paid are forfeited and the Company reserves the right to pursue recovery of any additional damages.
Company-Initiated Termination Without Cause
Customer 1st Service, LLC may terminate any engagement without cause by providing fourteen (14) days written notice to the client. In such cases, fees paid for services not yet rendered during the notice period will be refunded on a pro-rata basis.
No Refund Policy
The following are expressly non-refundable under all circumstances:
• Free Books Health Check appointments (service is delivered at the time of the session)
• Any completed bookkeeping, cleanup, or tax preparation work
• Partial months of any monthly service
• Upfront deposits on cleanup or project engagements where work has commenced
• Travel costs for on-site engagements once travel has been booked
Intake Form Requirement; Cancellation, No-Show, and Reschedule Policy for Scheduled Sessions
This subsection applies to all scheduled, calendar-based sessions offered by the Company, including the Free Books Health Check, the Independent EA Review, and the Deep Dive session (each, a "Scheduled Session").
Intake Form Requirement
Our intake form must be completed prior to any Scheduled Session, unless the client has already completed it for a prior appointment or engagement with the Company. If the intake form has not been completed prior to the scheduled time, the Company reserves the right to cancel the appointment.
Cancellation Policy
Clients may cancel a Scheduled Session at no charge with at least forty-eight (48) hours' advance notice. Cancellations made less than forty-eight (48) hours before a Scheduled Session forfeit the full session fee, regardless of the reason for cancellation. This Cancellation Policy does not apply to the Free Books Health Check, as no fee is charged for that session.
No-Show and Non-Compliance Policy
If a client fails to attend a Scheduled Session, or if the Company cancels a Scheduled Session due to an incomplete intake form or other non-compliance with these Terms, the client forfeits the full session fee. This section does not apply to the Free Books Health Check, as no fee is charged for that session.
Reschedule Policy
Clients may reschedule a Scheduled Session one (1) time at no charge, provided at least forty-eight (48) hours' notice is given. Any additional reschedule request, or any reschedule request made with less than forty-eight (48) hours' notice, will be treated as a cancellation subject to the Cancellation Policy and No-Show and Non-Compliance Policy above, as applicable.
The amounts described in this subsection represent a reasonable estimate of the Company's loss from being unable to offer the reserved time to another client on short notice, and are intended as compensation for that loss, not as a penalty.
6. NON-RESPONSIVE CLIENT POLICY
Timely client communication and documentation submission are essential to the delivery of accurate bookkeeping and tax services. The following escalation protocol applies when a client fails to respond to documented requests:
Stage 1 — Initial Notice (Day 1): Written notice is sent via email advising the client that a required response or documentation submission is outstanding. Work pauses immediately upon issuance of this notice.
Stage 2 — Follow-Up Notice (Day 8): A second written notice is sent advising the client that continued non-response will result in engagement termination and potential forfeiture of funds paid for incomplete work.
Stage 3 — Final Notice (Day 15): A final written notice is sent establishing a seven (7) day response deadline. The client is advised that failure to respond by this deadline will constitute abandonment of the engagement.
Forfeiture (Day 22): If no response is received by the final deadline, the engagement is terminated. All funds paid for work not yet completed are forfeited. No further work is performed and file access may be revoked. This timeline may be accelerated at the sole discretion of Customer 1st Service, LLC if circumstances warrant.
Non-Compliance
Client non-compliance includes but is not limited to:
• Failure to provide requested documentation within the agreed timeframe
• Failure to maintain required software access (QuickBooks, bank feeds, etc.)
• Unauthorized alterations to bookkeeping records during an active engagement
• Failure to communicate material changes in business operations that affect the scope of services
• Any other conduct that prevents the Company from fulfilling its professional obligations
Repeated non-compliance may result in immediate termination of services at the Company's discretion.
7. MISREPRESENTATION POLICY
Misrepresentation includes any intentional or negligent understatement, omission, or inaccurate disclosure made by the client prior to or during an engagement that materially affects the scope, complexity, or pricing of services. Examples include, but are not limited to, understating the number of accounts, years requiring cleanup, transaction volume, number of employees, sales tax jurisdictions, existence of co-mingling, existence of undisclosed entities, or any other factor used to determine the service estimate.
Consequences are determined based on when misrepresentation is discovered:
• Discovered before work begins: A revised estimate is issued. The client may accept the revised terms or cancel without penalty.
• Discovered during an active engagement: Work pauses and a revised estimate is issued. The client has five (5) business days to accept the revised terms.
• Client declines revised estimate: The engagement terminates. All fees paid for completed work are non-refundable.
• Intentional misrepresentation or fraud: The engagement terminates immediately. All funds paid are forfeited. Customer 1st Service, LLC reserves the right to pursue recovery of additional damages resulting from the misrepresentation.
8. CO-MINGLING POLICY
Co-mingling of personal and business transactions within business financial accounts is a significant bookkeeping concern that increases the complexity and risk of our work.
Mandatory Cleanup
Monthly bookkeeping services will not commence until a cleanup engagement is completed to separate and correctly categorize all co-mingled transactions. This requirement is non-negotiable.
Ongoing Surcharge
If co-mingling continues after monthly services begin, an escalating monthly surcharge applies until co-mingling stops completely. "Corrected" is defined as zero personal transactions appearing in any business account for one complete calendar month. Partial reduction does not reduce the surcharge.
Surcharge tiers are as follows:
• Minor / occasional co-mingling: +$75.00 per month
• Moderate / recurring co-mingling: +$150.00 per month
• Significant / increasing co-mingling: +$225.00 per month
• Chronic / unresolved or worsening co-mingling: Custom surcharge, subject to engagement review
If co-mingling persists and becomes unworkable in the professional judgment of Customer 1st Service, LLC, we reserve the right to pause or terminate services pending client remediation. Termination under these circumstances follows the with-cause termination policy outlined in Section 5.
9. SCOPE OF SERVICES AND LIMITATIONS
Our services are limited to bookkeeping, tax preparation, and related financial services as described in our service agreements. The following limitations apply:
• We are not a CPA firm and do not perform audit, review, or attest services as defined by the AICPA.
• Tax advice and planning discussions are limited to sessions specifically engaged for that purpose. General bookkeeping sessions do not include tax advice.
• Our Enrolled Agent (EA) is authorized to represent clients before the Internal Revenue Service. EA representation services are offered separately and subject to a separate engagement.
• We do not accept engagements involving entities with more than five (5) owners unless otherwise agreed in writing.
• We do not offer services to international businesses or clients with exclusively foreign tax obligations.
Reliance on Client Information
The accuracy of all financial reports, tax returns, and other deliverables is directly dependent on the accuracy and completeness of information, documentation, and explanations provided by the client. Customer 1st Service, LLC classifies transactions based strictly on client-provided information and does not independently audit or verify the underlying business purpose of every transaction.
Customer 1st Service, LLC assumes no responsibility or liability for the mis-categorization of financial data resulting from incorrect, incomplete, misleading, or withheld information provided by the client, or for transactions categorized by the client prior to our engagement. It is the client's sole responsibility to ensure that all reported business expenses meet IRS criteria for being ordinary and necessary, and that all deposits are correctly identified.
10. SOFTWARE SUBSCRIPTIONS
Customer 1st Service, LLC may, at the client's request or as part of a service arrangement, resell software subscriptions (including QuickBooks Online and related Intuit products) under our ProAdvisor account. Two models are available:
Model 1 — Resale with Markup: The client is billed directly by Customer 1st Service, LLC for the subscription. We pay the software provider at our ProAdvisor discounted rate and apply a twenty percent (20%) administrative markup. The applicable markup and resulting client price are disclosed at the time of engagement. Subscription pricing is subject to change based on the software provider's rate adjustments, which are outside our control. Any such changes will be communicated to the client in advance.
Model 2 — Passthrough / Direct Billing: The client maintains a direct billing relationship with the software provider. We facilitate setup, configuration, or transfer of the subscription to the client's own account. A one-time setup fee, disclosed at the time of engagement, applies for this service.
In either model, termination of our engagement does not automatically terminate the client's software subscription. The client is solely responsible for managing their software subscription status after disengagement, including any cancellation with the software provider.
11. CLIENT RESPONSIBILITIES
To enable us to deliver accurate, timely, and professional services, clients are responsible for:
• Providing complete, accurate, and truthful information at all times
• Submitting requested documentation within agreed timeframes
• Maintaining active, appropriate-level access to bookkeeping software and financial accounts
• Notifying us promptly of any material changes to business operations, accounts, or ownership
• Refraining from making unauthorized changes to bookkeeping records during an active engagement
• Reviewing delivered financial statements and reports within the designated review period (72 hours for cleanup finalization) and raising any questions before the period is closed
• Maintaining their own copies of all source documents and receipts to substantiate business expenses
12. PROFESSIONAL JUDGMENT AND DISCRETIONARY AUTHORITY
Customer 1st Service, LLC reserves the right to make all final determinations regarding scope adjustments, co-mingling surcharge tiers, non-compliance classifications, non-responsiveness timelines, misrepresentation findings, engagement termination, and forfeiture of funds. All such determinations are made by our Enrolled Agent and qualified bookkeeping staff based on good faith professional judgment supported by documented engagement records, including written communications, time logs, work product status, and client-provided documentation.
No determination under these Terms shall be made arbitrarily. Each determination will be grounded in the observable facts of the engagement at the time of the decision, consistent with applicable professional standards. Client's acceptance of these Terms constitutes acknowledgment of and agreement to this standard of determination.
13. CONFIDENTIALITY
We treat all client financial information, business data, and personally identifiable information as strictly confidential. We do not disclose client information to third parties except as described in our Privacy Policy, as required by law, or as necessary to fulfill our professional obligations with your consent.
Clients are similarly expected to maintain the confidentiality of any proprietary processes, templates, methodologies, or documentation provided by Customer 1st Service, LLC as part of our engagement.
14. LIMITATION OF LIABILITY
To the maximum extent permitted by applicable law, Customer 1st Service, LLC shall not be liable for any indirect, punitive, incidental, special, consequential, or exemplary damages, including but not limited to loss of profits, loss of data, loss of goodwill, or any intangible losses, arising out of or relating to your use of or inability to use our services.
To the maximum extent permitted by applicable law, Customer 1st Service, LLC assumes no liability or responsibility for:
• Errors, inaccuracies, or omissions in deliverables resulting from incorrect or incomplete client-provided information
• IRS or state tax authority assessments, penalties, or interest arising from client misrepresentation or failure to disclose material information
• Unauthorized access to our systems by third parties despite reasonable security measures
• Losses resulting from client decisions made based on financial information provided by our firm
Our aggregate liability to any client for any claim arising out of or relating to these Terms or our services shall not exceed the total fees paid by that client during the three (3) months preceding the event giving rise to the claim.
15. INDEMNIFICATION
You agree to indemnify, defend, and hold harmless Customer 1st Service, LLC and its owners, officers, employees, and agents from and against any claims, damages, losses, liabilities, costs, and expenses (including reasonable attorneys' fees) arising out of or relating to:
• Your use of our websites or services
• Your violation of these Terms
• Your provision of inaccurate, incomplete, or fraudulent information
• Any third-party claims arising from your business operations
16. MODIFICATIONS TO THESE TERMS
We reserve the right to modify these Terms at any time. When material changes are made, we will provide notice by posting an updated version on our websites with a revised "Last Updated" date. Your continued use of our websites or services after the effective date of any modification constitutes your acceptance of the revised Terms. If you do not agree with any revision, please discontinue use of our services and provide written notice of cancellation in accordance with Section 5.
17. GOVERNING LAW AND JURISDICTION
These Terms, and any claims or disputes arising out of or relating to them or our services, shall be governed by and construed in accordance with the laws of the State of North Carolina, without regard to its conflict of law principles. Any legal proceeding arising out of or relating to these Terms shall be brought exclusively in a court of competent jurisdiction located in Burke County, North Carolina. By accepting these Terms, you consent to the personal jurisdiction of such courts. The United Nations Convention on Contracts for the International Sale of Goods does not apply to this agreement.
18. CONTACT INFORMATION
For questions or concerns regarding these Terms, please contact us:
Customer 1st Service, LLC
dba 1st Bookkeeping then Taxes
PO Box 12
Icard, NC 28666
Email: contact@1stbookkeeping.com
Website: 1stbookkeeping.com
Phone: (828) 201-7307
These Terms and Conditions were prepared by Customer 1st Service, LLC dba 1st Bookkeeping then Taxes and are effective as of the date listed above. All rights reserved.